Am 26. September 2021 wurde der 20. Bundestag gewählt. Auf die Abgeordneten und die neue Bundesregierung kommen große Aufgaben zu. Demografie, Klimawandel und Digitalisierung sind drei zentrale Herausforderungen, die es in der neuen Legislaturperiode anzupacken und nachhaltig zu bewältigen...

This paper investigates how parametric reform in a pay-as-you-go pension system with a tax benefit link affects retirement incentives and work incentives of prime-age workers. We find that postponed retirement tends to harm incentives of prime-age workers in the presence of a tax benefit link,...

Polish pension system has been severely changed in last years. However, it is still hard to find a purpose, for what these changes have been done. At the beginning of 1990 Polish pension system based on current payment (pass as you go system). In the end of 1998 a capital component was...

In 2016, the South African government introduced a comprehensive reform to simplify and harmonize the pension system in order to incentivize pension savings and increase the fairness of the retirement system. Using administrative tax micro-data, we assess the impact of the 2016 reform and find...